UTGST Section 10 — Recovery of tax
UTGST Act · Recovery of tax
Quick Answer
Section 10 of the UTGST Act, 2017 governs Recovery of tax. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 10 UTGST: Recovery of tax — eligibility, conditions, case laws and compliance impact under Indian tax law.
Section 10. Transfer of input tax credit. On utilisation of input tax credit of Union territory tax for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act, as reflected in the valid return furnished under sub-section (1) of section 39 of the Central Goods and Services Tax Act, the amount collected as Union territory tax shall stand reduced by an amount equal to such credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the Union territory tax account to the integrated tax account in such manner and within such time as may be prescribed.
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UTGST Section 10 was introduced as part of the original UTGST Act, 2017.